This study reviews the learning model towards conscious matter how tax can affect the increase in tax revenueoptimization Primary tax service office Bandung Cibeunying. Community learning formulated on the formationmechanism of compliance is obtained from the analysis of the perception of the factors that influence the optimization oftax revenue. The method of research uses descriptive method in order to obtain a model of the learning society to formulateconscious care tax effect on tax revenue optimization. Descriptive method with a case study in Bandung Primary taxservice office Cibeunying uses quantitative analysis with path analysis.The research finds that the tax administration does not directly influence tax compliance, tax authorities but througha process of productivity and taxation concepts that optimize tax revenue. Learning model society to realize tax matteraffects the increase in tax revenue optimization in Bandung Primary tax service office Cibeunying. Implementationresearch seeks to contain the elements of a good educational decision-making, an enabling environment, and qualifiedhuman resources so that a positive image is obtained from 1) productivity resulting from empowerment, payrollproportionate and conducive working environment, 2) Administrai tax service that is able to generate customersatisfaction in order to reach customer loyalty, and 3) the concept of taxation that creates empowerment, independenceand well-being.